and, a provision of the defense of marriage act is stuck down. some married couples and gays whose spouses have died. may be eligible for retroactive income and estate tax refunds. kron four's philippe djegal speaks with a local tax attorney who says depending on the court's ruling. same-sex married couples could see a pay off. >> "if a couple has had their same-sex partner pass away, and they paid estate taxes as a result of the death of the first partner, then that surviving partner should come see us. we can help them file the protective claim, which means, regardless of the timing, at least they put the irs on notice, that they want to have a refund from 2009 or later." >> reporter: 2009 is significant, because in federal taxes. you have up to three years from the time your return was filed to ask for a refund. jeff johnston owns the johnston tax group in san francisco's castro distrct. and, says about half of his clientele are gay individuals and couples. >> "if doma is overturned, then the irs will recognize them as spouses, and not require